Naga City, Camarines Sur · RDO ()
Effective: 2024
Carolina is a barangay in Naga City, Camarines Sur with 18 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱1,200 per square meter. Street-level residential values range from ₱1,000 to ₱5,000 per square meter, with a median of ₱3,500/sqm. The highest-valued residential street is HACIENDAS DE NAGA at ₱5,000/sqm. Commercial zonal values reach up to ₱8,000/sqm. The majority of classified streets (66.7%) carry residential zoning. These values are used by the BIR as the minimum basis for computing capital gains tax and documentary stamp tax on property transactions in Carolina.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Carolina barangay-level residential value of ₱1,200/sqm
This is an estimate based on the BIR zonal value only. Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Transfer tax (varies by LGU) and other fees are not included. Consult a licensed tax professional for exact computations.
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| Carolina | ₱1,200 | - | - |
↳ AUSTRIA PROPERTY(UNDEVELOPED) | ₱3,500 | - | - |
↳ CAROLINA ROAD(ALONG PACOL-CAROLINA ROAD*) | ₱3,500 | ₱8,000 | - |
↳ CAROLINA ROAD(ALL RESIDENTIAL LOTS) | ₱3,000 | - | - |
↳ CAROLINA ROAD(W/IN THE TRADING CENTER) | ₱4,500 | - | - |
↳ CAROLINA ROAD(INTERIOR LOTS) | ₱2,500 | - | - |
↳ HACIENDAS DE NAGA(NAGA CITY INDUSTRIAL PARK*) | - | ₱8,000 | ₱5,400 |
↳ HACIENDAS DE NAGA(DEVELOPED) | ₱5,000 | - | - |
↳ HACIENDAS DE NAGA(UNDERDEVELOPED) | ₱2,000 | - | - |
↳ HACIENDAS DE NAGA(UNDEVELOPED) | ₱1,000 | - | - |
↳ ISAROG HEIGHTS (FORMERLY ISAROG HILLS)(UNDEVELOPED) | ₱3,600 | - | - |
↳ ISAROG HILLS (FORMERLY BUENA VIDA SUBD)(CAROLINA – SAN ISIDRO ROAD) | ₱4,500 | - | - |
↳ KARUMATIG ROAD(UNDEVELOPED) | ₱3,500 | - | - |
↳ NURSERY ROAD(CAROLINA – SAN ISIDRO ROAD) | ₱3,500 | - | - |
↳ ALL AGRICULTURAL LOTS(CAROLINA – SAN ISIDRO ROAD) | - | - | - |
↳ CAROLINA ROAD(PEÑAFRANCIA RESORT) | - | - | - |
↳ HDN GOLF RESORTS AND COUNTRY CLUBHOUSE(UNDEVELOPED) | - | - | - |
↳ ROCKS AND GREENS FLOWER FARM(UNDEVELOPED) | - | - | - |
↳ SOCIALIZED HOUSING(UNDEVELOPED) | - | - | - |
These zonal values are published by BIR RDO () and represent the minimum taxable value per square meter for properties in Carolina, Naga City.
When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:
Data Source: Bureau of Internal Revenue (BIR), Philippines
Legal Basis: Section 6(E) of NIRC of 1997, as amended by RA 10963 (TRAIN Law)
Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.